Perrysburg journal. (Perrysburg, Wood Co., O. [Ohio]) 186?-1965, 1887-01-07
Per capita cost, 1885.


sssi a8 aEsaa z pecrease
sgA sa gaaassa ~
~: !: %: !: !: +: Increase.
The financial condition of the State still needs
attention. In n special message sent you last
April, II was pointed out that TO pay the unex-
| pended balances of the unusually large appro-
priations OF your immediate predecessors and to
reimburse the drafts made by the last admins
tration upon the revenues OF this year to pay
| the expenses OF last year, amounting in the ag-
gregate to the enormous sum of S6500OO, 1t had
been made necessary to borrow the entire
| amount of s150,0OO allowed by the constitution TO
meet casual deficiencies
In view OF the fact that the expenses OF our
| State Government must necessarily continue TO
increase, and the further fact that our tax dupli-
cate was not correspondingly increasing, IL was
| also recommended that you enact n law to tax
the liquor tratfic, and give to the General Rev
enuc Fund of the State twenty-five per cent. of
| the income arising therefrom.
You enacted the law taxing the liquor traffic
but deemed IL your duty to give the full benefits
thereof TO the relief of local taxation, and be.
cause OF the absence from'the State OF certain of
the Senators and the consequent distrust by cap
italists OF the bonds OF the State, issued under
such circumstances, you authorized the borrow
ing OF but $5OO,0OO that being in your judgment
sufficient, as 1t has proven, to meet the public
demands until. our certificates of Indebtedness
could be put upon the market without any kind
of discredit.
The consequence is that II has become neces.
sary to anticipate the revenues OF next year to
provide funds to meet the obligations of this,
though 10 n much smaller extent than was done
last year. The State Auditors report will advise
you that the total receipts from all sources for
the General Revenue Fund for the next year will
amount to about Sa,SO0OOO. The probabilities
are that on the fifteenth day OF next February
we will have anticipated this to the amount of
about $4,000, and that at that time there will
remain to be paid uneXpcnded balances OF the
appropriations OF this year about S.OO,OOO.
In other words, the net revenues available for
next year will not exceed S2,3OOOOO. To the ex-
tent your appropriations exceed this sum II will
be necessary to again anticipate next December
the revenues OF the following year. less uneX-
pended balances. Should your appropriations
amount to about 50 000,0O0, the sum appropriated
for this year, and the unexpcnded balances be
ssOO,ooo, the amount they are estimated to be ut
the end OF this year, the amount you would have
TO anticipate would be $4,000
1t is dificult to see how you can appropriate
less than you did last year. We cannot afford
TO be too economical in making provision for the
support of the public institutions of the State.
They must be cared for with sufficient libcralty
10 enable them to efficiently serve their high pur-
pose. They have not heretofore had all the help
they should have been given. But this burden
will necessarily be considerably increased this
year by the appropriations necessary Tor the
construction of the Intermediate Penitentary,
the Soldiers and Sailors Home at Sandusky,
and the furnishing and maintenance OF the To-
ledo Insane Asylum.
The only considerable item OF expense that
can be saved is that for the transportation Of
prisoners
II would be more Just to require each county
to pay Its own expense for this purpose. Each
county would then pay exactly its own share,
and the result would be more vigilance at least
in scrutinizing accounts. But this alone would
not make enough difference in results to meet
the case.
Unless some provision is made, therefore, to
increase the revenues the deficiency, will be
larger at the end OF the year than should be an
ticipatcd from the taxes OF next year. In fact,
TO use "a common but expressive expression, we
should catch up and thus avoid altogether
pay for the present.
Without increasing our sources of revenue (of
which something will be said hereafter) there
are only three ways thought OF in which this
may be done. One is TO increase the rate OF
taxation; another is to borrow, and the third is
to give the State portion OF the liquor trafic
tax.
The first method should not be adopted ex-
cept as a last necessity; the second could only
partially give relief since no more than $4,000
could be borrowed on such account the consti-
tutional provision for casual deficiency being
s7oO,0oO and $4,000 having been already bor-
rowed.)
1t would seem best, therefore, TO give relief
by apportionng the liquor tratiic tax. 1t is only
equitable that the State, which provides the
law, should have part OF the help arising there
from at least temporarily, until the situation Is
relieved, especially In view OF the fact that the
necessities OF the State are almost wholly occa-
stoned by the obligations II has assumed in the
erection and maintenance OF charitable and
penal institutions.
II is necessary to give attention to other mat
ters pertaining to the subject.
The decline in the aggregate OF the tax dupi-
cate pointed out in the special message to which
reference has been made has been arrested,
and we have the gratifying fact presented Of an
increase for this year over last year of more than
eighteen millions OF dollars. The difficult
ties however in the way n.on., OF
are more apparent than ever II was
pointed out in the special message that there
OF property, and that u number OF the National
banks OF the northern part OF the State had
brought suits In the United States courts TO en-
Join the collection of taxes on their shares at
Valuations greater than sixty per cent. OF their
true value in money alleging that sixty per
cent. was a full average of the general valuation
OF property; and II was recommended that to
avert a serious consequences that would ensue il
they succeeded, and to secure equality OF taxa
tion and justice to all, . re.yaluation be had
subject to equalization by q State board, so that
all valuations of all kinds OF property might be
equali2ed over the whole State.
Since that recommendation was made, the
court has rendered decision in the Cuyahoga
County bank cases, in which the court finds the
fact TO be that the real estate OF that county
was valued for taxation at the last decennial APP
praisement AZ only sixty per cont. OF its true
value in money, and that conforming TO this
action as to realty personal property 10 as
sesscd and returned In that county at tho same
figure, and holds that in consequence In that
county the shares OF National banks can not be
assessed NJ higher valuation, and accordingly
enjoins the collection of taxes on valuation in
excess thereof The consequence Is that the
State Board OF Equalization for bank shares
must either abdicate its powers entirely or by
doing It's duty US required by law. seem to court
constant litigation; or dlsregarding tho plain
requirement OF the statute IL must make spe-
clal rate for Cuyahoga County, which is unjust
to all the other counties, or II must level down
the valuation OF the bank shares In the other
eighty-seven counties TO the Cuyahoga County
standard, which would be unjust to nll other
kinds OF property.
the plain requirements OF the statute. They
have accordingly refused TO be governed by the
standard OF valuation which has been adopted
In this one county, and have refused 10 grant
any OF the many applications that have been
made TO them by the banks OF other counties TO
have their valuation sealed down TO conform 10
the decision OF the court.
II Is IN injustice TO the banks OF one county to
make them pay taxes on higher valuation than
the banks OF another county pay on. II Is not TO
be expected that such wrong Will be ac-
luiesced in. Unless, therefore, something be
done the banks OF the other counties through
the same favorable valuations that have been
secured by the banks OF Cuyahoga County, And
what is secured for the banks can not and must
not be denied 10 any other class OF property.
The consequence Is that We are liable 10 serious
embarrassment SO long as the present conditions
continue.
In this same decision the court holds that the
owner OF shares In u National bank has right,
In listing the same for taxation, TO deduct from
their valuation all his liabilities, and for this
reason, viz, the shares OF National banks are
taxable In the States only TO the extent allowed
by section bsl9, Revised Statutes OF the United
States, and this section provides that they shall
not bs taxed NJ u higher rate than moneyod
capital In the hands OF private individuals. The
Constitution OF Ohio provides that every species
Of property, including credits" shall be taxed
n us true value In money, but section 2lSO OF